Practice CPP-Remote Exam Online

Question 1

Which of the following practices is a strong internal control procedure?

A : Have the payroll bank account reconciled in the payroll dept.

B :

Have the payroll manager distribute paychecks.

C : Place payroll checks under the personal control of the payroll manager.

D : Have a person other than the person who requested and authorized the payments prepare the payroll checks.

Answer: D

Question 2

Which of the following elements is essential to a disaster recovery plan?

A : an excess supply of checks and direct deposit stubs

B : a compatible off-site remote location to produce payrolls

C : detailed documentation of current company policies

D : a procedure for limiting security system access

Answer: A

Question 3

Which of the following forms may be submitted to the IRS in order to receive a written determination of a worker's status as an EE or independent contractor?

A : Form W-5

B : Form SS-5

C : Form SS-8

D : Form W-9

Answer: C

Question 4

When determining the value of ER-provided parking, which of the following valuation methods is allowed?

A : ER-s cost

B : EE-s cost

C : lower of EE-s cost or fair market value

D : fair market value

Answer: D

Question 5

Under the FLSA, how long are ERs required to keep records relating to wages, hours, and conditions of employment?

A : 3 years

B : 4 years or until the file is no longer active

C : 7 years

D : permanently

Answer: A

Name:	Certified Payroll Professional
Exam Code:	CPP-Remote
Certification:	American Payroll Association
Vendor:	APA
Total Questions:	84
Last Updated:	Sep 30, 2026

APA CPP-Remote Answers